Civic Intelligence

International Brotherhood of Magicians

EIN 34-4474963 • 501(c)6 • Saint Charles, MO

Profile

To promote magical arts in the world

13 Point West BlvdSaint Charles, MO 63301

www.magician.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

85th percentile

0.42x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

92nd percentile

0.58x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Net Margin

13th percentile

-13%

Higher net margin than 13% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Asset Growth

36th percentile

-1.0%

Faster asset growth than 36% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

-0.6%

Faster revenue growth than 35% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$906,646

Down $224,843 (-20%) from 2021

Liabilities

Down

$355,153

Down $7,052 (-1.9%) from 2021

Net Assets

Down

$551,493

Down $217,791 (-28%) from 2021

Revenue

Up

$696,135

Up $104,562 (+18%) from 2021

Expenses

Up

$704,381

Up $243,955 (+53%) from 2021

Net Income

Down

-$8,246

Down $139,393 (-106%) from 2021

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $586,849Liabilities 2010: $313,870Net Assets 2010: $272,9792010Assets 2011: $562,930Liabilities 2011: $296,582Net Assets 2011: $266,3482011Assets 2012: $444,910Liabilities 2012: $264,129Net Assets 2012: $180,7812012Assets 2013: $350,217Liabilities 2013: $269,863Net Assets 2013: $80,3542013Assets 2015: $458,151Liabilities 2015: $320,531Net Assets 2015: $137,6202015Assets 2016: $508,137Liabilities 2016: $254,281Net Assets 2016: $253,8562016Assets 2018: $715,600Liabilities 2018: $306,304Net Assets 2018: $409,2962018Assets 2019: $793,240Liabilities 2019: $302,961Net Assets 2019: $490,2792019Assets 2020: $853,300Liabilities 2020: $298,581Net Assets 2020: $554,7192020Assets 2021: $1,131,489Liabilities 2021: $362,205Net Assets 2021: $769,2842021Assets 2022: $906,646Liabilities 2022: $355,153Net Assets 2022: $551,4932022

Highlighted filing

2022

Assets$906,646
Liabilities$355,153
Net Assets$551,493

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $869,5142010Expenses 2011: $901,5862011Expenses 2012: $855,3662012Expenses 2013: $808,4562013Revenue 2015: $779,616Expenses 2015: $725,819Net Income 2015: $53,7972015Revenue 2016: $759,851Expenses 2016: $643,612Net Income 2016: $116,2392016Revenue 2018: $701,497Expenses 2018: $626,579Net Income 2018: $74,9182018Revenue 2019: $734,753Expenses 2019: $653,768Net Income 2019: $80,9852019Revenue 2020: $517,372Expenses 2020: $468,412Net Income 2020: $48,9602020Revenue 2021: $591,573Expenses 2021: $460,426Net Income 2021: $131,1472021Revenue 2022: $696,135Expenses 2022: $704,381Net Income 2022: -$8,2462022

Highlighted filing

2022

Revenue$696,135
Expenses$704,381
Net Income-$8,246

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.36$0.55$0.70$0.70$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$0.36$0.77$0.59$0.46$0.13
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.30$0.55$0.52$0.47$0.05
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.30$0.49$0.73$0.65$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.31$0.41$0.70$0.63$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.25$0.25$0.76$0.64$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.46$0.32$0.14$0.78$0.73$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.27$0.08$0.81
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.26$0.18$0.86
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.30$0.27$0.90
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.31$0.27$0.87
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2021 to Sep 30, 2022
Signed
Jun 23, 2023
Return Version
2021v4.0
Gross Receipts
$696,135
Mission and Program Overview

Mission

To promote magical arts in the world

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$894,979$799,066▼ $95,913
Rtn Earn Endowment Incm Other Fnds$769,284$551,493▼ $217,791
Savings and Temporary Cash Investments$191,882$66,836▼ $125,046
Inventories for Sale or Use$15,808$17,101▲ $1,293
Prepaid Expenses and Deferred Charges$21,723$14,026▼ $7,697
Accounts Receivable$5,484$5,214▼ $270
Land, Buildings, and Equipment, Net-$2,790-
Total Assets$1,131,489$906,646▼ $224,843
Other Assets Total$1,613$1,613→ $0
Liabilities
Deferred Revenue$349,264$327,370▼ $21,894
Accounts Payable and Accrued Expenses$12,941$27,783▲ $14,842
Total Liabilities$362,205$355,153▼ $7,052
Net Assets / Fund Balance
Total Net Assets Fund Balance$769,284$551,493▼ $217,791
Total Liabilities and Net Assets / Fund Balance$1,131,489$906,646▼ $224,843

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,790$29,463$32,253

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$11,719-▲ $80-$11,799
2020$11,715-▲ $3-$11,719
2019$11,441-▲ $273-$11,715
2018$10,875-▲ $566-$11,441
2017$10,257-▲ $618-$10,875
Compensation and Service Providers

Board Members and Trustees

NameTitle
Billy HsuehPresident
Charles ArkinPresident El
David GarrardExecutive Co
Dwight Redman SrExecutive Co
Jason MichaelsExecutive Co
Jeffrey BrodrickExecutive Co
Kieth FieldsExecutive Co
Rolando SantosExecutive Co
Bob PattersonPast Preside
David SandyPast Preside
Donald WibergPast Preside
Dr Jep HostetlerPast Preside
Dr William SpoonerPast Preside
Dr William WellsPast Preside
Jack GreenbergPast Preside
Joan CeasarPast Preside
Joe TurnerPast Preside
John Browne IiiPast Preside
Ken ScottPast Preside
Michael FinneyPast Preside
Michael StratmanPast Preside
Mike GormanPast Preside
Oscar MunozPast Preside
Roger MillerPast Preside
Shawn FarquharPast Preside
Stephen BargatzePast Preside
Tony WilsonPast Preside
Vanni PulePast Preside
William EvansPast Preside
Alex ZanderPast Presiid
Simone MarronSecretary
Mike WoodwardTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$405,040
Program Service Revenue
$194,104
Investment Income
$75,698
Other Revenue
$21,293
All Other Contributions
$4,508
Change in Net Assets
$-8,246
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$545,267
Salaries, Compensation, and Employee Benefits$159,114
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$203,517$100-$203,617
Other Salaries and Wages$82,248$64,619-$146,867
All Other Expenses$58,406--$58,406
Office Expenses$1,805$38,688-$40,493
Other Expenses$29,146--$29,146
Occupancy-$23,276-$23,276
Payroll Taxes$6,997$5,250-$12,247
Fees for Services Accounting-$11,500-$11,500
Travel$6,586$4,235-$10,821
Insurance-$5,969-$5,969
Advertising$5,731--$5,731
Information Technology$5,112--$5,112
Fees for Services Legal-$4,981-$4,981
Fees for Services Other$75--$75
Total Functional Expenses$545,763$158,618$0$704,381
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

The board of trustees are on three year terms, elected by the membership of the organization. The president, president elect, vice president, secretary and treasurer are elected by the membership annually. The past international presidents are board members for life after serving their term as president.

Form 990, Page 6, Part VI, Line 7B

Any changes in the organization's constitution or by-laws are subject to approval by the membership.

Form 990, Page 6, Part VI, Line 10B

The organization has local organizations called "rings" located around the world. Each chapter is financially autonomous and has no obligation to pay the parent organization anything. Historically there have not been payments to the parent organization from the local rings. The structure between the parent organization is an elected office called territorial vice presidents. Per the parent organization's by-laws "the territorial vice presidents shall provide a link between the members of the international brotherhood of magicians and the borad of trustees to promote cooperation and communication. They shall give assistance, advice and ceremonial support to the rings in their state, province or country. The territorial vice presidents are directly answerable to the territorial vice president nominations / ring counselor committee for carrying out the duties contained in their job description. They shall submit to this committee an annual report on their activities..."

Form 990, Page 6, Part VI, Line 11B

The 990 is reviewed by the treasurer for approval prior to filing.

Form 990, Page 6, Part VI, Line 12C

Any known conflicts of interests will be reviewed by the audit committee.

Form 990, Page 6, Part VI, Line 15A

All salaries and hourly rates are reviewed by the board annually and adjustments are approved by the board.

Form 990, Page 6, Part VI, Line 15B

All salaries and hourly rates are reviewed by the board annually and adjustments are approved.

Form 990, Page 6, Part VI, Line 19

Available upon request at the internationial headquarters office in st. Charles, mo

Filing and Contact Details

Filer

Filer Name
International Brotherhood of
EIN
34-4474963
Phone
6367242400
Address
13 POINT WEST BLVD, SAINT CHARLES, MO 63301

Signing Officer

Name
Mike Woodward
Title
Treasurer
Phone
8592761087
Signed
2023-06-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Billy Hsueh
Formed
1943
Legal Domicile
Oh
Voting Board Members
32
Independent Board Members
32
Employees
4

Preparer

Firm
Reichenbach & Steiner Cpas
Address
PO BOX 104, BLUFFTON, OH 45817-0104
Preparer
Neil J Reichenbach CPA
Phone
4193581723
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers are used to: 1. Operate the annual convention 2. Various board committees such as membership and public relations committees 3. The world is divided into territories, each territory has a territorial vice president that represents the organization to the membership.

Raw XML AppendixShowing 400 of 527 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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